This is a claim form for an exclusion from reassessment for transfers resulting from the death of a co-tenant. Under the provisions of Revenue and Taxation Code section 62.3, if certain conditions are met, a transfer of a co-tenancy interest in real property from one co-tenant to the other co-tenant that takes effect upon the death of one co-tenant is not a change in ownership. This applies to transfers that occur on or after January 1, 2013.

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